7-64-207 - Applications Fee Determination of eligibility. - Tennessee Statutes

7-64-207. Applications Fee Determination of eligibility.

(a)  The state division of property assessments shall prepare an application form to be approved by the state board of equalization for such deferrals, which shall contain the following information and such additional information as may be required by the state board of equalization:

     (1)  Name and address of the applicant or applicants;

     (2)  Date and place of birth of applicant or applicants;

     (3)  Relationship between the applicants;

     (4)  Description and location, by civil district, of the property;

     (5)  Name of the person or persons holding title to the property;

     (6)  Name and address of any mortgage or lien holder;

     (7)  The amount of any mortgage or lien against such property; and

     (8)  Oath or verification of the information and disclosure by the applicant or applicants.

(b)  Such application shall be accompanied by a fee in the amount of six dollars ($6.00) to be used to defray any expenses in the processing of such application.

(c)  The trustee or municipal collector of taxes shall make a final determination of eligibility of the applicant.

[Acts 1980, ch. 659, § 7.]